<?xml version="1.0" encoding="utf-8"?>
<!--
Instance Document based on XBRL standard 2.1.
Created by  1.0.0.0 (2007-09-18 14:07).  
Contact www.ubmatrix.com
Copyright (c) 2002-2007 UBmatrix inc., All Rights Reserved
Produced on 2007-09-19 01:36:55
-->
<xbrl xmlns="http://www.xbrl.org/2003/instance" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xmlns:eg="http://xbrl.org/formula/conformance/example" xsi:schemaLocation="http://xbrl.org/formula/conformance/example concepts-test-ending-balance.xsd http://www.xbrl.org/2003/instance http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
  <link:schemaRef xlink:href="concepts-test-ending-balance.xsd" xlink:type="simple" />
  <context id="now">
    <entity>
      <identifier scheme="http://www.xbrl.org/xbrlgl/sample">SAMPLE</identifier>
    </entity>
    <period>
      <instant>2004-10-03</instant>
    </period>
  </context>
  <eg:EndingBalanceValid contextRef="now">(Account 1001 in balance)</eg:EndingBalanceValid>
  <eg:EndingBalanceValid contextRef="now">(Account 1003 in balance)</eg:EndingBalanceValid>
  <eg:EndingBalanceValid contextRef="now">(Account 1100 in balance)</eg:EndingBalanceValid>
  <eg:EndingBalanceValid contextRef="now">(Account 1102 in balance)</eg:EndingBalanceValid>
  <eg:EndingBalanceValid contextRef="now">(Account 3000 in balance)</eg:EndingBalanceValid>
  <eg:EndingBalanceValid contextRef="now">(Account 3100 in balance)</eg:EndingBalanceValid>
  <eg:EndingBalanceValid contextRef="now">(Account 3200 in balance)</eg:EndingBalanceValid>
  <eg:EndingBalanceValid contextRef="now">(Account 3140 in balance)</eg:EndingBalanceValid>
  <eg:EndingBalanceValid contextRef="now">(Account 4100 in balance)</eg:EndingBalanceValid>
  <eg:EndingBalanceValid contextRef="now">(Account 4300 in balance)</eg:EndingBalanceValid>
  <eg:EndingBalanceValid contextRef="now">(Account 4500 in balance)</eg:EndingBalanceValid>
  <eg:EndingBalanceValid contextRef="now">(Account 4400 in balance)</eg:EndingBalanceValid>
  <eg:EndingBalanceValid contextRef="now">(Account 4200 in balance)</eg:EndingBalanceValid>
  <eg:EndingBalanceValid contextRef="now">(Account 5010 in balance)</eg:EndingBalanceValid>
  <eg:EndingBalanceValid contextRef="now">(Account 5490 in balance)</eg:EndingBalanceValid>
  <eg:EndingBalanceValid contextRef="now">(Account 5040 in balance)</eg:EndingBalanceValid>
  <eg:EndingBalanceValid contextRef="now">(Account 5091 in balance)</eg:EndingBalanceValid>
  <eg:EndingBalanceValid contextRef="now">(Account 5050 in balance)</eg:EndingBalanceValid>
  <eg:EndingBalanceValid contextRef="now">(Account 5450 in balance)</eg:EndingBalanceValid>
  <eg:EndingBalanceValid contextRef="now">(Account 5600 in balance)</eg:EndingBalanceValid>
  <eg:EndingBalanceValid contextRef="now">(Account 5100 in balance)</eg:EndingBalanceValid>
</xbrl>